Transport tax is a mandatory regional payment paid by each car owner. The owner can be not only a private individual, but also a company. But it is the citizens who own the cars that receive notifications from the Federal Tax Service, on the basis of which they pay tax. The transport tax tax notice contains information on the amount of the fee and payment details. Therefore, with its help, without any difficulties, funds are paid to pay tax. But often car owners are faced with the fact that such a document does not arrive at the address of residence on time. Therefore, it is important to understand how you can get a notification, how it is used to pay tax, and what other features car owners may encounter.
When is the document sent?
A transport tax tax notification is sent to each car owner one month before the payment date. It is necessary to transfer funds before December 1 of the year following the reporting year.
From the beginning of September, citizens begin to receive notifications from the tax service, with the help of which they easily pay tax. If there is no document before November 1, this is the basis for the citizen to independently take care of its receipt at the Federal Tax Service.
What information is included in the notification?
A tax notice on the payment of transport tax is compiled by employees of the Federal Tax Service. The main purpose of this document is to provide information to the car owner about how much should be transferred to them as a transport fee. Additionally, there are details for depositing funds in various ways.
The notification can be sent not only in paper form, but also through special electronic services. But the latter option is used so far only in large regions. If a citizen has registered on the website of the Federal Tax Service, then a receipt will not be sent by mail, so you can print a tax notice on the transport tax on this site. Further, with a printed document, it will not be difficult to deposit funds.
This notice contains information:
- the exact amount of tax payable;
- information about the taxpayer, submitted by his full name, address of registration and TIN;
- data on the object of taxation for which the brand of the car and its power are given;
- indicates the tax rate used to calculate the transport tax in a particular region;
- the period for which the charge is charged;
- increasing coefficient if the cost of the car exceeds 3 million rubles.
The calculation is carried out on the basis of a special formula, for which the tax base, represented by the power of the car, is multiplied by the tax rate and the increasing coefficient.
Who is sent?
The tax notice on the transport tax is generated only by employees of the Federal Tax Service. They are responsible for the correct calculation of this fee. Distribution is carried out by the regional branches of the tax service, where all taxpayers who own vehicles are kept records.
If a citizen has access to a personal account on the website of the Federal Tax Service, then a notification is sent to the email address provided during registration. Therefore, to view the size and details of the payment will have to log in again on the site.
How to pay tax on tax?
Using this document is simple enough to deposit funds to pay tax.There are several ways to do this:
- through a post office or any banking institution;
- using ATMs belonging to different banks;
- through online banking;
- using the online services offered by the State Service portal or the official website of the Federal Tax Service.
You can pay the transport tax by tax notification number on the website of the Federal Tax Service.
How to pay online?
Most often, citizens prefer to deposit funds to pay transport tax using various online services. It is relevant for this purpose to use the website of the Federal Tax Service. For this, sequential actions are performed:
- you must first register on this site in order to have access to your personal tax office;
- there is a tab offering tax payments;
- the correct tax amount will already be visible in your account, so you can not use the details on the notification received;
- information about the bank card is entered, from which funds will be debited to pay the transport tax;
- it is allowed to transfer funds not only from the card, but also from electronic money services;
- a receipt will appear in your account, which can be printed on a printer, so it acts as a proof of timely payment of funds for tax payment.
If the funds are deposited through an ATM, you will have to manually enter the payment details yourself. During the execution of this process, one must be careful not to make a mistake, since otherwise the funds will not be sent to the tax service.
How to fix notification errors?
Often, a transport tax tax notice comes in by mail, which contains erroneous information. As a result, a citizen has to pay more money than is necessary on the basis of his property. Therefore, you need to recalculate the transport tax on a tax notice.
If there is an error in the amount of tax, the following actions are performed by the taxpayer:
- a statement is drawn up at the Federal Tax Service containing information that there is a specific error in the notification;
- true data about the taxpayer, the object belonging to him, as well as the amount of tax;
- the rationale for the correct calculation of the fee is prescribed, for which reference should be made to Art. 21 Tax Code.
There may also be other errors in the notification. For example, information about a citizen or about an object of taxation may be incorrectly indicated. For beneficiaries, exemption may not be taken into account. In any case, it is required to write statements to the Federal Tax Service so that the employees of the institution make the necessary changes.
Only with self-recounting you can pay the correct amount of transport tax. A sample tax notice application can be found below.
What if the tax refuses to make changes?
The application, on the basis of which the taxpayer demands to amend the notification, can be transmitted in various ways. It can be transferred to the employee of the Federal Tax Service upon a personal visit to the department of the institution or by sending by mail. Additionally, it is allowed to form electronic appeals to the tax service.
Often, the Federal Tax Service responds with a refusal to such a statement even if there is justification for the correct calculation of the tax. Under such conditions, it is advisable to file a lawsuit. The correct calculation of the size of the fee is applied to it. Most often, such cases end with the satisfaction of the plaintiff, therefore the fee is forcibly changed.
Two notifications came
Often, citizens are faced with the fact that the tax did not send a notice on the transport tax or even sent two documents.
The second document is usually sent in a situation where the employees of the Federal Tax Service themselves found an error in the calculations, so the first notification contains erroneous data.Therefore, by registered mail, a repeated document is sent containing the correct information. Under such conditions, it is advisable to perform the following actions:
- the taxpayer independently calculates the amount of the fee to determine what information is reliable;
- the terms for which payment is charged are checked, since often the Federal Tax Service does not have accurate data as to when the car was registered to the new owner;
- often, the car owner did not pay taxes for the previous two years, so you will have to deposit money on two receipts.
Only if there is information about how the transportation fee is calculated correctly, each taxpayer will be able to make sure that the information in the notification is relevant and correct.
Reasons for the lack of notice
Many citizens are faced with the fact that the Federal Tax Service does not send a notification. This may be due to various reasons, which include:
- irregularities in the operation of the post office, as postmen can neglect their duties, therefore notifications are sent to taxpayers that they have received a registered letter from the Federal Tax Service;
- the citizen changed his place of residence, which was not notified to the tax office, so its employees continue to send notifications to the previous place of registration;
- from the traffic police to the Federal Tax Service did not transmit information that a particular car was registered with a specific taxpayer, although by law this information should be sent to the tax service within 10 days from the moment the car was deregistered or registered.
Regardless of the reason for the lack of a document, it is necessary for the taxpayer to take care of receiving a notification and paying tax on his own.
What if the notification does not come?
If a citizen has not received a tax notice on the transport tax, then the following actions are performed:
- the tax is calculated independently, after which the funds are transferred based on the details located on the website of the Federal Tax Service;
- a citizen visits the tax office to receive notifications from employees of the institution;
- a receipt is printed from your personal account on the website of the Federal Tax Service;
- payment is made online on the service website.
It is important to complete all these actions until December 1, as otherwise there will be a delay. This will lead to a fine and penalty, so the amount payable will increase significantly. If tax notices for the transport tax do not come, this is not a basis for non-payment of the fee, therefore the taxpayer must take care of making the funds on his own.
What should I do if the document indicates the sold car?
Often, citizens have to face the fact that they have already sold a car, but still the tax sends notifications, on the basis of which it is required to pay tax for such a car. This is usually due to errors in the database or to the fact that information from the traffic police was transmitted late. Under such conditions, actions are carried out by the taxpayer:
- you must contact the Department of the Federal Tax Service with a contract of sale, with which a citizen can prove that he is no longer a tax payer for a particular car;
- In addition, an application for recalculation is made so that the tax is accrued exclusively for the period during which the citizen was the owner of this machine.
If the car was transferred to the new owner on the basis of a power of attorney, then the seller still acts as the direct owner of this property. Therefore, it is on him that fines from the traffic police and tax from the Federal Tax Service will come. This way of registering the sale of a car is considered dangerous and unacceptable.
What should I do if a notification arrives on a stolen car?
The law clearly states that if the car was stolen, then the owner has no need to pay tax for it.According to statistics, in the capital more than 10 thousand cars are stolen every year, so car owners must take care of themselves so that they no longer receive transport tax notifications.
To avoid the need to pay tax, a citizen must have evidence that his car is indeed listed as a carjacker. Therefore, immediately after the theft of the car, this fact should be reported to the police. For this, information about the owner, car make, vehicle state number and date of theft are indicated. A citizen receives a certificate containing information that the car is listed in theft.
A copy of this certificate and a statement on the tax recalculation are submitted to the Federal Tax Service until the date when the citizen lost his car.
Conclusion
A tax notice is sent to all citizens who own cars. Based on this document, tax is paid. If a person has not received a tax notice on the transport tax, then this is not a basis for non-payment of the fee, so you will have to request a document from the Federal Tax Service or calculate the tax yourself.
It is quite simple to pay a notification fee, for which funds can be paid using online services, bank and post offices, as well as through ATMs.
